The focus of this study are the analysis on the recent trend of transfer pricing disputes on intra-group services transaction in Indonesia and the settlement by the Indonesian Tax Court and/or Supreme Court and the analysis on the influence of latest revision of OECD Transfer Pricing Guidelines to Indonesian transfer pricing climate. This study is based on literature review and specifically refers to the cases uploaded in the Decisions Directory of the Indonesian Supreme Court’s website of which have been decided by the Tax Court and/or Supreme Court within the year of 2013 onwards. The result of this research shows that the correction made by Directorate General of Tax (“DGT”) on intra-group services transaction in Indonesia are mostly because the Taxpayer had lack of supporting evidences to prove the existence issue, benefit issue, and the arm’s length charges. Almost half of the Tax Court’s Decisions were in favor of the Taxpayer with mostly considered that the supporting evidences provided by the Taxpayer before the Tax Appeal process were already considered sufficient and 80% of the Supreme Court’s Decisions maintained the Tax Court’s Decisions. With regard to the OECD’s recently issued transfer pricing guidelines related to intra-group services which discusses the simplified approach for compliance to the arm’s length principle of low value-adding services, due to Indonesia’s specific economic condition, which is below the economic condition of more developed countries where the related party service provider operates, the intra-group services are inclined to be seen to have been arranged with transfer pricing motives.